{"id":1783,"date":"2026-03-24T09:53:38","date_gmt":"2026-03-24T09:53:38","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-15-provisions-and-reserves-in-islamic-insurance-companies"},"modified":"2026-05-22T14:19:02","modified_gmt":"2026-05-22T14:19:02","slug":"fas-15-provisions-and-reserves-in-islamic-insurance-companies","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-15-provisions-and-reserves-in-islamic-insurance-companies\/","title":{"rendered":"FAS 15 &#8211; Provisions and Reserves in Islamic Insurance Companies"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>a) \tThe main technical provisions which are established by Islamic insurance companies (company\/companies)() to provide for claims related to unearned contributions, outstanding claims, and claims incurred but not reported.<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1783","aaoifi_standard","type-aaoifi_standard","status-publish","hentry","standard_category-accounting-fas"],"_links":{"self":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard"}],"about":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/types\/aaoifi_standard"}],"version-history":[{"count":1,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1783\/revisions"}],"predecessor-version":[{"id":2516,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1783\/revisions\/2516"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1783"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}